Listed below are the transactions of John Kawabata, D.D.S., for the month of September.

Sept. 1		Kawabata begins practice as a dentist and invests $21,480cash.
2		Purchases dental equipment on account from Green Jacket Co. for $19,140.
4		Pays rent for office space, $763for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $966.
8		Receives cash of $1,720from patients for services performed.
10		Pays miscellaneous office expenses, $450.
14		Bills patients $6,090for services performed.
18		Pays Green Jacket Co. on account, $4,390.
19		Withdraws $3,980cash from the business for personal use.
20		Receives $1,070from patients on account.
25		Bills patients $2,620for services performed.
30		Pays the following expenses in cash: Salaries and wages $3,400; miscellaneous office expenses $98. (Record each separately.)
30		Dental supplies used during September, $370.

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value.

a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Use the following ledger accounts: Cash, Accounts Receivable, Supplies, Equipment, Accumulated DepreciationEquipment, Accounts Pay- able, Owners Capital, Service Revenue, Rent Expense, Office Expense, Salaries and Wages Expense, Supplies Expense, Depreciation Expense, and Income Summary. Allow 10 lines for the Cash and Income Summary accounts, and 5 lines for each of the other accounts needed. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Do not use a drawing account.

(b) Prepare a trial balance.

(c) Prepare an income statement, a statement of owners equity, and an unclassified balance sheet.

(d) Close the ledger.

(e) Prepare a post-closing trial balance.